Direct Pay Permits

NCGS 105-164.27A authorizes the Secretary of Revenue to issue direct pay permits for tangible personal property, digital property, certain services, telecommunications service, and direct mail upon proper application by a business. These numbered direct pay permits issued by the Department authorizes a business to make certain purchases without payment of sales and use tax to vendors. A business with a direct pay permit assumes responsibility for payment of all applicable taxes directly to the Department. See Sales and Use Tax Technical Bulletin Section 46 for more information.

E-595A, Application for Direct Pay Permit for Tangible Personal Property, Digital Property, or Certain Services
E-595B, Application for Direct Pay Permit for Taxes on Telecommunications Service
E-595C, Application for Direct Pay Permit for Direct Mail

Search the Direct Pay Permit Registry